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Full-Text Articles in Law

The Copyright Box Model, Stephen T. Black Oct 2017

The Copyright Box Model, Stephen T. Black

Seattle University Law Review

Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called “patent box” schemes. These …


Enforcement Of Intellectual Property At Trade Shows: A Comparative Perspective, Marketa Trimble Oct 2017

Enforcement Of Intellectual Property At Trade Shows: A Comparative Perspective, Marketa Trimble

Boyd Briefs / Road Scholars

Professor Marketa Trimble presented these materials via webcast at a Roundtable on Protecting and Enforcing IP in the Trade Show Context hosted by the United States Patent and Trademark Office's Global Intellectual Property Academy in Alexandra, Virginia. Professor Trimble discussed various enforcement routes and their respective challenges. She also introduced mechanisms available in Europe and compared them to current mechanisms in the United States.


Ownership Of Intellectual Property In The Library Complex, Patrick Roughen Jan 2017

Ownership Of Intellectual Property In The Library Complex, Patrick Roughen

Library Philosophy and Practice (e-journal)

In order to broadly explore intellectual property in the context of the library complex, this research examines the patents produced by companies that provide goods and services to libraries, as well as patents associated with international libraries. This paper also surveys the trademarks and copyrights held by Charlotte Mecklenburg Library, located in Charlotte, North Carolina. This research suggests ways in which development of intellectual property by U.S. libraries might evolve in the future, with evidence obtained primarily through the searching of online databases.